https://www.taxtmi.com/caselaws?id=372906 The Tribunal allowed the appeal, setting aside the order demanding service tax on entry fees collected post 01.06.2015. The appellant's activities were found to fall outside the definition of a recognized sporting event, thus qualifying for exemption under Notification No. 25/2012-ST. The lower authorities' misinterpretation of the notification led to the denial of the appellant's exemption from service tax liability. The appeal was allowed based on this analysis, with no findings recorded on other submissions due to the disposal of the appeals on merits. en-us Tue, 01 Jan 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372906 The Tribunal allowed the appeal, setting aside the order demanding service tax on entry fees collected post 01.06.2015. The appellant's activities were found to fall outside the definition of a recognized sporting event, thus qualifying for exemption under Notification No. 25/2012-ST. The lower authorities' misinterpretation of the notification led to the denial of the appellant's exemption from service tax liability. The appeal was allowed based on this analysis, with no findings recorded on other submissions due to the disposal of the appeals on merits. Case-Laws Service Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372906